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Volume 45, Issue 2
Fall 2023
Issue Cover
ISSN 0198-9073
EISSN 1558-8017
In this Issue
Covers and Front Matter
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Summaries of Papers In This Issue
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MAIN ARTICLES

The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
Tobias Bornemann; Stacie O. Kelley Laplante; Benjamin Osswald
View articletitled, The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
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Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure
Richard D. Carrizosa; Fabio B. Gaertner; Daniel P. Lynch
View articletitled, Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure
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Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
Shannon Chen; Matthew Erickson; Michelle Harding; Bridget Stomberg; Junwei Xia
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DISCUSSION OF Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
Bradley S. Blaylock
View articletitled, DISCUSSION OF Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
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New Evidence on Investors’ Valuation of Deferred Tax Liabilities
Russ Hamilton
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Does Tax Deductibility Affect Goodwill Impairment Decisions?
Sarah Khalil; Miles Romney; Steven Utke
View articletitled, Does Tax Deductibility Affect Goodwill Impairment Decisions?
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The Economic Impact of Interim CEOs: The Case of Tax Avoidance
Yangmei Wang; Kirsten A. Cook; Tao Ma
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Editorial Policy
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All Issues
  • Online ISSN 1558-8017
  • Print ISSN 0198-9073

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